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For alcohol, one study found that 82.7 percent of an increased tax burden from additional federal alcohol taxes would be paid by heavy drinkers.[26] If the goal of an excise tax truly is to regulate behavior, it is often much more appropriate to use regulation

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A bill sponsored by the Democratic caucus on the county Board of Legislators would ban the sale of any tobacco product, rolling papers, pipes and e-cigarettes to people younger than 21 years old

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